Search results

In the present article, the authors tackle the problem of IT documentation, which plays an important role in information technology (IT) project management.

They provide a simple tool based on five complementary views, which should be detailed by the project team using a classic source code management platform.

The proposed tool is open source and may be reused by any IT team in various project contexts and heterogeneous development methods.

This research provides an operational framework, which facilitates IT project management and documentation. The framework is open source and may be easily downloaded by any other IT team.

This study examines how bilateral international trade among mandatory International Financial Reporting Standards (IFRS) adopter countries moderates the relation between IFRS adoption and firms’ financial reporting quality.

The authors use data from 2007 to 2015 and focus on publicly listed firms from non-European Union countries that adopted IFRS on a mandatory basis.

The authors find that the interaction between mandatory IFRS adoption and a country’s bilateral trade with other countries using IFRS is negatively and significantly related to accruals-based earnings management, which is an inverse measure of financial reporting quality. This result is driven by firms in less developed countries. The improvement in accounting quality is for firms located in countries that both fully and partially adopt IFRS. The authors also find a significant and negative coefficient for the relation between real earnings management and the interaction between mandatory IFRS adoption and a country’s bilateral trade with other IFRS countries in the post-global financial crisis period.

Overall, the authors’ results are consistent with the notion that the mandatory adoption of IFRS creates a positive externality where firms improve their accounting quality because increased financial statement comparability means that foreign customers and suppliers can monitor the quality of earnings more easily.

Managing farm waste is a fundamental problem for farmers with economic, environmental and social impacts throughout the supply chain. Little research has explored innovative product solutions. This paper examines gleaning to reduce farm waste and proposes a resource-based Gleaning Innovation Framework which can lead to differentiated consumer products.

A multi-method approach, including descriptive company reviews, practitioner interviews and consumer surveys, evaluated how different participants in the food supply chain view the farm waste problem and the innovation of products through gleaning.

This research found that practitioners and consumers are cognizant and invested in reducing farm waste, with gleaning as a plausible solution. Future research includes gathering perspectives from retailers and other supply chain members, which may further develop the conceptualization of the gleaning innovation process.

Uniquely, the authors propose the Gleaning Innovation Framework that provides a platform for innovation across the supply chain to reduce farm waste. The research contributes to the farm waste debate with evidence that gleaning can assist the reduction of farm waste through product innovation. Developing innovations to reduce farm waste in sustainable and environmentally friendly ways would not only benefit the supply chain platform but also society.

This study examines the effect of stable institutional investors on firms' product quality failures. Furthermore, the authors investigate the channels through which institutional ownership stability enhances product quality management.

This study uses probit, ordered probit and negative binomial regression frameworks to investigate the research questions. In addition, the authors utilize the three-stage least-squares to address the endogeneity issues.

Using a sample of product recall incidents from 2012 to 2021, the authors find that firms with more stable institutional ownership have a lower probability, frequency and severity of recall incidents and adopt a proactive product recall strategy. Institutional investors with significant and persistent holdings improve quality management by reducing overinvestment and the use of option-linked and relative performance executive compensations. Furthermore, the influence of stable institutional owners on product quality failures is more pronounced in firms with low managerial ability and specialist CEOs. Lastly, the empirical evidence demonstrates that stable holdings by active investors have a more substantial impact on reducing product recalls than passive and other stable institutional holdings.

This study is the first to examine the impact of institutional ownership stability on firms' product recalls. The authors contribute to the literature on the benefits of stable institutional ownership on firm outcomes and the determinants of product quality failures.

The paper’s purpose is to consider, using a transaction cost economics (TCE) framework, the mechanisms used by space agencies to encourage private investment in the commercial spaceflight sector.

The authors conducted a content analysis of 554 pages of news articles, relating to issues pertaining to partnerships between national government-based space agencies and private space travel providers, published over a 20-year period. Leximancer was used to initially screen the data and then the authors manually analysed the content to identify themes.

The data analysis revealed three themes, relating to: the uncertainty of space travel; National Aeronautics and Space Administration (NASA) stimulating innovation in the private sector; and risk, insurance and regulation. These themes informed by TCE reveal the “hierarchical” organisational forms used to achieve human spaceflight and then the “hybrids”, insurance and regulations used to stimulate private sector investment and innovation.

This paper contributes to the accounting literature by answering the calls of Alewine (2020) and Tucker and Alewine (2022a, b) for more research into accounting in the space context. Specifically, the paper contributes by identifying mechanisms used by NASA to stimulate private investment in the space travel sector, as well as issues that have affected the implementation of these mechanisms. The paper also contributes to the literature by, based on the analysis, identifying a series of reflections designed to stimulate further management accounting research in the space context.